Financial Accounting and Reporting
14th Edition
Published on 28. September 2010
Book
Paperback/Softback
928 pages
978-0-273-74444-3 (ISBN)
Description
Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
More details
Edition
14th edition
Language
English
Place of publication
Harlow
United Kingdom
Publishing group
Pearson Education Limited
Target group
College/higher education
Dimensions
Height: 189 mm
Width: 244 mm
Thickness: 33 mm
Weight
1542 gr
ISBN-13
978-0-273-74444-3 (9780273744443)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Barry Elliott | Jamie Elliott
Financial Accounting and Reporting
Book
08/2011
15th Edition
Pearson Education Limited
€61.89
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Persons
Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education.
Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.
Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.
Content
Preface and acknowledgements
Guided tour of MyAccountingLab
Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
3 Income and asset value measurement: an economist's approach
4 Accounting for price-level changes
Part 2 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY
5 Financial reporting evolution of global standards
6 Concepts evolution of a global conceptual framework
7 Ethical behaviour and implications for accountants
8 Preparation of statements of comprehensive income and financial position
9 Annual Report: Additional financial statements
Part 3 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10 Share capital, distributable profits and reduction of capital
11 Off balance sheet finance
12 Financial instruments
13 Employee benefits
14 Taxation in company accounts
15 Property, plant and equipment (PPE)
16 Leasing
17 R goodwill and intangible assets; brands
18 Inventories
19 Construction contracts
Part 4 CONSOLIDATED ACCOUNTS
20 Accounting for groups at the date of acquisition
21 Preparation of consolidated statements of financial position after the date of acquisition
22 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity
23 Accounting for associates and joint ventures
24 Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5 INTERPRETATION
25 Earnings per share
26 Statements of cash flows
27 Review of financial ratio analysis
28 Analytical analysis the selective use of ratios
29 An introduction to financial reporting on the Internet
Part 6 ACCOUNTABILITY
30 Corporate governance
31 Sustainability environmental and social reporting
Appendix: Outline solutions to selected exercises
Index
Guided tour of MyAccountingLab
Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
3 Income and asset value measurement: an economist's approach
4 Accounting for price-level changes
Part 2 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY
5 Financial reporting evolution of global standards
6 Concepts evolution of a global conceptual framework
7 Ethical behaviour and implications for accountants
8 Preparation of statements of comprehensive income and financial position
9 Annual Report: Additional financial statements
Part 3 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10 Share capital, distributable profits and reduction of capital
11 Off balance sheet finance
12 Financial instruments
13 Employee benefits
14 Taxation in company accounts
15 Property, plant and equipment (PPE)
16 Leasing
17 R goodwill and intangible assets; brands
18 Inventories
19 Construction contracts
Part 4 CONSOLIDATED ACCOUNTS
20 Accounting for groups at the date of acquisition
21 Preparation of consolidated statements of financial position after the date of acquisition
22 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity
23 Accounting for associates and joint ventures
24 Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5 INTERPRETATION
25 Earnings per share
26 Statements of cash flows
27 Review of financial ratio analysis
28 Analytical analysis the selective use of ratios
29 An introduction to financial reporting on the Internet
Part 6 ACCOUNTABILITY
30 Corporate governance
31 Sustainability environmental and social reporting
Appendix: Outline solutions to selected exercises
Index